우리사주조합원과 임원인 청구인이 상속세법상 특수관계가 성립되는지의 여부(경정)

Q: 우리사주조합원과 임원인 청구인이 상속세법상 특수관계가 성립되는지의 여부(경정)

상속세법상 특수관계자 성립여부 및 증여세 과세표준과 세액계산시 우리사주조합원 개개인과 수증자별로 개별계산할 수 있음

이유

1. 사실청구인은 서울특별시 송파구 OO동 OOOOO에 주소를 두고 OO산업주식회사(상장법인으로 이하 “청구외법인”이라 한다)의 이사직에 근무하는 사람으로서 청구외법인이 88.1.12 유상증자시 우리사주조합원 429명에게 발행주식 120,000주O 12,000주를 배정하였던 바 우리사주조합원O 330명은 8,973주의 청약을 이행하였으나 162명은 그 청약을 포기하여 3,027주의 실권주식이 발생되어 그 실권주식의 78.725%에 해당하는 2,383주(그 당시 주당 평가금액은 15,371원이고 인수금액은 7,300원으로 그 차액은 8,071원인 바 이하 “쟁점주식”이라 한다)를 청구인이 인수한 사실에 대하여 처분청은 청구인이 상속세법상 특수관계가 있는 자로부터 쟁점주식의 인수권을 증여받은 것으로 보아 89.5.16 88년도 해당분 증여세 6,381,520원 및 동방위세 1,063,580원을 결정고지하자 청구인은 이에 불복 89.7.12 심사청구를 거쳐 89.11.8 이 건 심판청구를 제기한 것이다.

2. 청구인 주장가. 우리사주조합원들이 청구인등 임원들에게 신주인수권을 증여하기 위하여 의도적으로 실권하였다고 볼 수 없을 뿐만 아니라 일반사원인 우리사주조합원과 청구인간에 특수관계가 성립된다고 볼 수도 없음에도 불구하고 처분청이 이 건 증여세등을 과세하였음은 부당하고,나. 또한 과세대상이 된다 하더라도 증여세의 과세는 증여자(우리사주포기자) 및 수증자별로 구분하여 과세표준과 세액을 각각 경정하여야 한다는 주장이다.

3. 국세청장 의견청구인은 우리사주조합원들과 동일직장에서 업무 내지는 사적으로 항시 대면하고 있어 특수관계에 있는 것으로 보아야 할 것이며, 이러한 관계에 있는 우리사주조합원들이 신주를 인수하면 상당한 이익을 기대할 수 있음에도 불구하고 특별한 사유없이 신주인수권을 포기하였고 그 실권주식을 청구인이 인수하였으므로 이는 증여세 과세대상이 된다는 의견이다.

4. 쟁점이 건 심판청구의 다툼은가. 우리사주조합원과 임원인 청구인이 상속세법상 특수관계가 성립되는지의 여부와나. 증여세 과세표준과 세액 계산시 증여자인 우리사주조합원 개개인과 수증자별로 개별계산할 수 있는지의 여부를 가리는데 있다 할 것이다.

5. 심리 및 판단가. “쟁점 가”에 대하여 본다.먼저, 관계법령규정을 보면상속세법 제34조의4(무상으로 양도받은 경우 증여의제)에서 “......특수관계에 있는 자로부터 현저히 저렴한 대가로써 대통령령이 정하는 이익을 받은 자는 당해이익을 받은 때에 그 이익에 상당하는 금액을 증여받은 것으로 본다”고 규정하면서동법시행령 제41조의3(현저히 저렴한 대가로 받은 이익)에서 “법 제34조의 4에서 대통령령이 정하는 이익이라 함은 법인이 자본 또는 출자액을 증가하기 위하여 주식 또는 지분을 배정함에 있어서 당해법인의 주주 또는 출자자가 신주를 배정받을 수 있는 권리의 일부 또는 전부를 포기함으로 인하여 당해 신주인수권을 포기한 주주등과 특수관계에 있는 자가 그의 지분 비율을 초과하여 신주를 배정받은 경우에 그 초과하여 배정받은 신주의 납입금액과 제5조 내지 제7조의 규정에 의한 가액과의 차액을 말한다”고 규정하고 있고,동법 제34조의4규정에 의한 “특수관계 있는 자”의 범위는동법시행령 제41조제2항 각호에서 다음과 같이 열거하고 있다.① 양도자의 배우자와 그 배우자의 친족② 양도자의 친족, 친족의 배우자와 그의 4촌이내의 친족③ 양도자의 사용인이나 사용인이외의 자로서 양도자의 자산으로 생계를 유지하는 자와 이들과 생계를 같이하는 친족④ 양도자 또는 제1호 내지 제3호에 게기하는 자가 출자하고 있는 법인⑤ 양도자의 상품 또는 제품을 특약판매하는 자⑥ 양도자의 친지또한 전시 제6호의 “양도자의 친지”는동법시행규칙 제11조에서 “양도자와 동향관계·동창관계·동일직장관계등으로 인하여 친한 사실이 객관적으로 명백한 자를 말한다”라고 정의하고 있는 바,살피건대, 청구인과 우리사주조합원들은 항시 업무 내지는 사적으로도 빈번한 접촉을 하는등 동일직장근무관계로 친한관계에 있다고 보아야 할 것이고또한 우리사조합원이 신주인수권을 포기하지 아니하면 상당한 경제적이익이 확실하게 예측됨에도 불구하고 자발적으로 포기함으로서 청구인에게 경제적이익을 귀속시킬 의사가 있었다는 그 사실로도 친한 관계자간임을 입증하고 있다 할 것이다.따라서 청구인과 우리사주조합원은상속세법시행령 제41조제2항에 의거 특수관계가 성립된다고 판단된다.나.

“쟁점 나”에 대하여 본다.먼저 자본시장육성에 관한 법률 제17조 제1항에서 법인이 주식을 모집 또는 매출하는 경우에 당해법인의 “우리사주조합원”은 모집 또는 매출하는 주식총수의 100분의20을 초과하지 아니하는 범위내에서 우선적으로 주식을 배정받을 권리가 있다고 규정하여 우선배정을 받을 수 있는 권리를 분명하게 조합원 개개인에게 부여한다고 표현하고 있고,같은법 제2조에서 “우리사주조합”이라 함은 법인의 종업원이 당해법인의 주식을 취득, 관리하기 위하여 조직한 단체 말한다고 규정하여, 조합은 종업원 즉 조합원 개개인의 주식을 취득하고 관리하는데 편의를 제공하기 위하여 조직한 단체라고 정의하고 있는 것으로 보여진다.그리고 이 건의 경우에 있어서 우리사주조합은 여러 차례의 이사회를 개최하여 우리사주조합원이 배정받은 주식을 조합원 상호간에 이해가 상반되지 아니하는 합리적인 배분방법과 조합원 각자가 배정받은 주식O 포기하여야 할 주식을 논의하여 조합원 각자의 의사에 따라 주식청약 또는 포기를 결정한 것으로 보더라도 신주의 인수권을 포기한 주체는 조합원개개인이라고 할 것으로 이 건 심판청구의 경우 처분청이 증여자를 “우리사주조합”으로 의제하였음은 관계법령과 사실관계를 오해한 것으로 보이고 우리사주조합의 조합원 개인 각자를 증여자로 보아 경정결정하여야 한다는 청구주장은 이유가 있다고 할 것이다.

(90.3.29 국세청 재삼 01254-1352도 같은 취지임)다음으로 처분청 및 당초조사관서인 개포세무서장이 송부한 과세근거서류와 청구인이 제시한 제증빙서류를 통하여 청구외법인이 88.1.12 유상증자시 우리사주조합원들에게 배정한 주식과 그 청약 및 포기에 관한 사실관계를 보면 청구외법인은 우리사주조합원 492명에게 12,000주를 배정하였던 바 대리부터 부장직급에 해당하는 조합원들 45명은 모두 청약을 이행하였으나 일반사원과 생산직에 근무하는 조합원들 447명O 162명이 청약을 포기하여 그 조합원들이 포기한 주식수는 최저 10주에서 최고 71주로 그 합계주식수는 3,027주이고 그O 청구인이 인수한 주식은 2,383주로 인수주식비율은 78.725%이었음을 알 수 있으며상속세법 제31조제2항의 규정에 의하면 증여가액이 100,000원 미만일 때에는 증여세를 과세하지 않도록 규정하고 있다.이 건의 경우 조합원 1인이 포기한 주식은 어느 특정인에게 개인별로 증여한 것이 아니라 청구인외1인의 이사에게 각자의 주식인수비율만큼씩 증여한 것으로 봄이 합당하다 할 것(상속세법 기본통칙 109...34-3도 같은 취지임)으로 전시상속세법 제31조제2항의 규정에 의한 상속세과세 최저한의 금액에 해당되는 주식수는 15.73주 [100,000원÷(8,071원×78.725%)]로 계산되고 있는 바 쟁점주식의 청약을 포기한 조합원O 15주이하의 주식을 포기한 조합원들로부터 인수한 신주인수권의 경우는 과세대상에서 제외하여야 한다고 할 것이나 16주이상의 주식을 포기한 별첨 명세서상의 조합원들로부터 인수받은 신주인수권에 대하여는 그 조합원들 각자를 증여자로 보고 청구인을 수증자로 하여 각각의 과세표준과 세액을 경정함이 타당하다고 판단된다.

6. 결론이 건 심판청구 심리결과 청구인의 주장은 일부 이유있다고 인정되므로국세기본법 제81조및 제65조 제1항 제3호의 규정에 의하여 주문과 같이 결정한다.과세대상 인적사항<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="38" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 종업원명 </td> <td height="38" valign="middle" width="385"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주 소 </td> <td height="38" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 포기한주식수 </td> <td height="38" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비 고 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 91 </td> <td height="232" rowspan="7" valign="middle" width="113"> - 조합원별증여가액 ｏ포기주식수×주식인수비율(78.725%)×1주당증여가액(8,071원) </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 84 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 광명시 OOO동 OOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 57 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 50 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 강서구 OO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 구로구 OOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OO동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44 </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 O동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 광명시 OOO동 OOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 44 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 O동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 전남 영암군 시종면 OO리 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 37 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 서초구 OO동 OOO OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 종로구 OO동 OOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경북 영양군 OO동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 양천구 OOO동 OOOOO OO OOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="98"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="36" valign="middle" width="109"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 종업원명 </td> <td height="36" valign="middle" width="382"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주 소 </td> <td height="36" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 포기한주식수 </td> <td height="36" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비 고 </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 평택군 오성면 OO리 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 관악구 OOO동 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 전남 영광군 영광읍 OO리 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 30 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서초구 OO동 OOO OOO OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 강서구 OO동 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 광명시 OOO동 OOOOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOO동 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 강원도 영월군 추천면 OO리 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OO동 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 서대문구 OO동 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 광명시 OOO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 광명시 OOO동 OOOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 충북 청주시 OO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23 </td> <td height="33" valign="middle" width="113"> </td> </tr> <tr> <td height="33" valign="middle" width="109"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 도봉구 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="113"> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="52" valign="middle" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 종업원명 </td> <td height="52" valign="middle" width="385"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주 소 </td> <td height="52" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 포기한주식수 </td> <td height="52" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비 고 </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 O동 OOO OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="52" valign="middle" width="105"> OOO </td> <td height="52" valign="middle" width="385"> 서울시 O랑구 OOO동 OOOOOO OOOO </td> <td height="52" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="52" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 용산구 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 구로구 OOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 O동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 남양주군 OO리 OO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 남양주군 OOO리 OO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 강남구 OO동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 광주군 광주읍 OO리 OO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 O동 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 서울시 도봉구 OO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="385"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="45" valign="middle" width="105"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 종업원명 </td> <td height="45" valign="middle" width="393"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주 소 </td> <td height="45" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 포기한주식수 </td> <td height="45" valign="middle" width="98"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비 고 </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 서울시 강남구 OO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 서울시 강동구 OO동 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 서울시 성북구 OOOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 서울시 강남구 OO동 OOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 성남시 OOOO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 서울시 성동구 OO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 광명시 OO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 인천시 북구 OO동 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 충남 공주군 신풍면 OO리 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 전남 영광군 염산면 OO리 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 관악구 OOO동 OOOO OO OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 남양주군 와부읍 OO리 OO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 포천군 이동면 OO리 OOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 충남 보령군 전북면 OO리 OO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 성남시 OOO동 OOOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 강원도 횡성군 청일면 OO리 O </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 경기도 광주군 광주읍 O리 </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr> <tr> <td height="33" valign="middle" width="105"> OOO </td> <td height="33" valign="middle" width="393"> 강동구 OO동 OOO OOOOOOOO </td> <td height="33" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="98"> </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="45" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 종업원명 </td> <td height="45" valign="middle" width="382"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주 소 </td> <td height="45" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 포기한주식수 </td> <td height="45" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비 고 </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OOO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 충북 서산군 용암면 OO OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 서대문구 OOO동 OOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OOO동 OOOO OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 성남시 OOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 경북 구미시 OO동 OOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 종로구 OO동 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 강원도 삼척하장 OO OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOOO동 OOOOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOO동 O OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 전북 임실군 상제면 OO리 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 서울시 구로구 OOO동 OOOOOO OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 전남 승주군 송광면 OO리 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 수원시 O동 OOOOO OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 전북 진안군 백운면 OO리 OOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 전북 진안군 용당면 OO리 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 전북 진안군 용당면 OO리 OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> OOO </td> <td height="33" valign="middle" width="382"> 경기도 광명시 OOO동 OOOOOO OOOO </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16 </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> </td> <td height="33" valign="middle" width="382"> </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> </td> <td height="33" valign="middle" width="382"> </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> </td> <td height="33" valign="middle" width="382"> </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> </td> <td height="33" valign="middle" width="94"> </td> </tr> <tr> <td height="33" valign="middle" width="113"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계 </td> <td height="33" valign="middle" width="382"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 106명 </td> <td height="33" valign="middle" width="71"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 2467 </td> <td height="33" valign="middle" width="94"> </td> </tr></table>

우리사주조합원과 임원인 청구인이 상속세법상 특수관계가 성립되는지의 여부(경정)

핵심 요약

이유

주문

관련법령

상속세및증여세법시행령을 다룬 다른 기관의 판단